Cost of acquisition of an investment asset.

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....;     (b) at the option of the person, the fair market value of the asset on the 1st day of April, 2000, if the asset was acquired by the person before such date.       (2) The cost of acquisition of an investment asset specified in column (2) of the Seventeenth Schedule, acquired by the mode specified in column (3) of the said Schedule, shall be the....

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.... case may be, which has been taken into account for the purposes of the said clauses.       (5) The cost of acquisition of an investment asset being an undertaking or division of a business transferred by way of a slump sale referred to in sub-clause (l) of clause (267) of section 314 shall be the net worth of such undertaking or division.     &nb....

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....in the value of the bundle of investment asset on account of revaluation of the bundle, if any, up to the date of distribution; and              C= the cost of acquisition of any other asset, forming part of the bundle acquired by the participant, on distribution of the asset to him on account of his retirement from any unincorporated ....